NTF NO.53/2002-CE., DATE 30/10/2002
- Document type
- Notification
- Reference no.
- D
- Dated
- Category
- Tariff
NTF No. 06/2002-CE, DT. 01/03/2002 - Distinctive profile of the goods relates to the broad category
NTF No. 06/2002-CE, DT. 01/03/2002 - Distinctive profile of the goods relates to the broad category
In the said notification, in the Annexure, for Condition No. 35 and condition relating thereto, the following shall be substituted, namely:-
35. (1) The manufacturer intending to avail this exemption shall, at the beginning of every financial year, or in the case of a new factory, prior to availing of this exemption, intimate in writing to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, about the distinctive profile of the goods in respect of which he intends to avail this exemption;
(2) The manufacturer shall maintain records pertaining to quantity, value and other relevant details relating to procurement and daily stock account of handloom fabrics alongwith the distinctive profile of the goods made therefrom;
(3) At the time of clearance, the manufacturer shall-
- (i) declare in the invoice that these goods have been made out of handloom fabrics; and
(ii) affix a label on these goods declaring that such goods have been made out of handloom fabrics;
Explanation.- For the purposes of this condition, the distinctive profile of the goods relates to the broad category to which the goods belong and does not relate to consignment wise details.
Illustration: Mens shirts, mens kurtas, mens kurta-pyjama set, ladies tops, ladies kurtas and ladies salwar kameez set would comprise of the distinctive profiles of each of these items separately..
(F.No. B.4/2/2002-TRU)
(G.D.Lohani)
Under Secretary to the Government of India